Bedford Corp. v. Price

Maxwell, Judge:

The purpose of this proceeding in mandamus is to determine whether the city of Charleston must allow a discount of two and one-half per centum upon taxes paid before the date on which they are due. Under a provision of its charter (sec. 52, chapter 4, Acts of the Legislature of 1929, Municipal Charters), the taxes of the city are collectible semi-annually, the first half of the taxes for a given year is due on the first day of November of that year, and the second half is due the first of May, following. The charter does not provide for a discount for prompt payment.

The…